Rohitash Raiger S/O Sh. Ghisa Ram vs Union Of India
2022 Latest Caselaw 2745 Raj/2

                                                  HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                              BENCH AT JAIPUR

                                                         D.B. Civil Writ Petition No. 5218/2022
                                     Rohitash Raiger S/o Sh. Ghisa Ram, Aged About 44 Years, R/o Plot No. 6, Baba
                                     Ki Dhani, Harmada Bhagwan Nagar-15, Nindar Jaipur, Jaipur, Rajasthan-
                                     302023

                                                                                                          ----Petitioner

                                                                            Versus
                                     1.      Union Of India, Through Secretary, Department Of Revenue, Ministry
                                             Of Finance, Government Of India, North Block, Central Secretariat,
                                             New Delhi 110001
                                     2.      Income Tax Officer, ITO Wd 7(2), Jaipur Having Its Address, Sidhnath
                                             Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind
                                             New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015

                                                                                                        ----Respondents

For Petitioner(s) : Mr. Mohit Khandelwal, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, Advocate

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Judgment / Order 31/03/2022

Learned counsel for the petitioner at the outset would submit that

the issue involved in this petition is no longer res integra as it has been

put to an end by Division Bench of this Court in the decision rendered on

27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr.

(D.B. Civil Writ Petition No. 969/2022 and batch of petitions) where the

notices issued under Section 148 of the Income Tax Act, 1961 have been

found to be invalid and impermissible in law and quashed.

In view of the above statement made by learned counsel for the

petitioner, the impugned notice issued in the present case, for the reasons

stated in the order dated 27.01.2022 passed in the aforesaid cases, is also

quashed and set aside and the petition is allowed.

(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

Mohita /118

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